However, Everton coach Marco Silva recently said that no new bids have been made for Gueye, who is now nursing a slight injury.
But Everton have remained steadfast in their intention of holding on to him and have already rejected a bid worth €25m from PSG for the Senegal worldwide.
Marco Verratti's injury has left PSG short in midfield with Leandro Paredes from Zenit their sole major signing during the window.
If PSG really is Gueye's "dream" switch, then the fact that he didn't get his move in January could light a fire under him going forwards.
Gueye has reportedly restated his desire to leave Goodison before the 11pm deadline following a month-long pursuit of him by PSG but it appears as though the French club will have to offer around £35m.
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"I know Idrissa very well, he is a good professional and a fantastic boy", Silva said Friday.
"The board never told me the deal would be done or not".
"I know the market is open until January 31, it's always tough for us, but about the new offer, £30million, nothing came true". I don't doubt we will see the same Gana again. He really likes our club, he is enjoying playing in our club.
Despite sitting 14 points off the top four, Gueye has played an important role in preventing goals this season when he's been deployed as a defensive midfielder.
Gueye has made 21 appearances in all competitions for Everton thus far this season.